This opinion cited by 147 cases:
Hillman v. Commissioner , 65 T.C.M. 2342 ( 1993 )
Zwick v. Commissioner , 60 T.C.M. 267 ( 1990 )
Grossman v. Commissioner , 72 T.C.M. 845 ( 1996 )
Blumberg v. Commissioner , 64 T.C.M. 746 ( 1992 )
Weiss v. Commissioner , 60 T.C.M. 746 ( 1990 )
Howerter v. Comm'r , 2014 Tax Ct. Summary LEXIS 15 ( 2014 )
House v. Commissioner , 69 T.C.M. 2005 ( 1995 )
Robertson v. Commissioner , 63 T.C.M. 1822 ( 1992 )
Varney v. Commissioner , 61 T.C.M. 1678 ( 1991 )
Lax v. Commissioner , 68 T.C.M. 115 ( 1994 )
Elleven v. Commissioner , 65 T.C.M. 2313 ( 1993 )
Lauer v. Commissioner , 68 T.C.M. 1253 ( 1994 )
Liggio v. Commissioner , 66 T.C.M. 732 ( 1993 )
Schoch v. Commissioner , 62 T.C.M. 1135 ( 1991 )
Hayman v. Commissioner , 63 T.C.M. 2793 ( 1992 )
Sorensen v. Commissioner , 67 T.C.M. 2721 ( 1994 )
Silverman v. Commissioner , 67 T.C.M. 2631 ( 1994 )
Bokum v. Commissioner , 58 T.C.M. 1183 ( 1990 )
Phemister v. Comm'r , 98 T.C.M. 163 ( 2009 )
Thomason v. Commissioner , 68 T.C.M. 517 ( 1994 )